PENGARUH TATA KELOLA PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia Periode 2014-2018)

Authors

  • Eka Aprillian Telkom University
  • Dini Wahjoe Hapsari Telkom University

DOI:

https://doi.org/10.32493/jiaup.v8i2.5041

Keywords:

Earnings Management, Managerial Ownership, Independent Commissioners, Audit Committee, Leverage

Abstract

Earnings management is an action that is often done by companies, it aims to enhance your financial statements with the intention that investors are much more interested in investing, to get bonuses and get ease in getting loans. This can be detrimental to some stakeholders who use financial statements as a source of information in making decisions. This study aims to determine the effect simultaneously and partially between managerial ownership, independent commissioners, audit committees, and leverage on earnings management in the basic industrial and chemical sectors for the 2014-2018 period. The method used in this research is a quantitative method. This type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using 11 company samples over a period of five years to obtain 55 sample units. This research uses a panel data regression analysis method using the Eviews 9 software. The results of this study indicate that managerial ownership variables, independent commissioners, audit committees, and leverage simultaneously influence earnings management. While partially the audit committee variable has a negative effect on earnings management, managerial ownership and leverage have a positive effect on earnings management. Whereas independent commissioners have no effect on earnings management.

Author Biography

Eka Aprillian, Telkom University

Mahasiswa

References

Abduh, M. M., & Rusliati, E. (2018). Mekanisme Good Corporate Governance Terhadap Manajemen Laba dan Kinerja Keuangan. Jurnal Riset Bisnis Dan Manajemen. https://doi.org/10.23969/jrbm.v11i2.1256

Almalita, Y. (2017). Pengaruh Corporate Governance Dan Faktor Lainnya Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 19(2), 183–194. https://doi.org/10.34208/jba.v19i2.271

Semen Indonesia Restatement Lapkeu 2017, Laba Turun, (2019). https://www.cnbcindonesia.com/market

/20190510144013-17-71727/semen-indonesia-restatement-lapkeu-2017-laba-turun

Cahyadi, I. M. K., & Mertha, I. M. (2019). Pengaruh Good

Corporate Governance dan Ukuran Perusahaan Pada Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 27, 173–200.

Darmawan, Desmiyawati, & Rofika. (2015). Pengaruh Good Corporate Governance (GCG), Asimetri Informasi, Ukuran Perusahaan, Laverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia(Periode 2011-2012). Jom FEKON, 2, 1–15.

Darsono, & Herlambang, S. (2015). Pengaruh Good Corporate Governance dan Ukuran. Diponegoro Journal of Accounting, 4, 1–11.

Dewi, P. E. P., & Wirawati, N. G. P. (2019). E-Jurnal Akuntansi Universitas Udayana Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia PENDAHULUAN Laporan keuangan adalah bentuk. E-Jurnal Akuntansi Universitas Udayana, 27, 505–533. doi: https://doi.org/10.24843/EJA.2019.v27.i01.p19

Fahmi, I. (2014). Pengantar Manajemen Keuangan Teori dan Soal Jawab. Alfabeta.

Hendra, J., Koesharjono, H., & Priantono, S. (2018). Implication Of Good Corporate Governance And Leverage On Earnings Management. Fakultas Ekonomi, Universitas Panca Marga Probolinggo, 2(1), 1–9.

Komite Nasional Kebijakan Governance. (2006). Pedoman Umum Good Corporate Governance Indonesia. Pedoman Umum Good Corporate Governance Indonesia.

Lazzem, S., & Jilani, F. (2017). The impact of leverage on accrual-based earnings management : the case of listed French firms. Research in International Business and Finance. https://doi.org/10.1016/j.ribaf.2017.07.103

Marsha, F., & Ghozali, I. (2017). Pengaruh Ukuran Komite Audit , Audit Eksternal , Jumlah Rapat Komite Audit , Jumlah Institusional Terhadap Manajemen Laba ( Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI. Diponegoro Journal of Economics, 6, 1–12.

Muslich, M. (2000). Manajemen Keuangan Modern Analisis Pencernaan dan Kebijakan. Bumi Aksara.

Nalarreason, K. M., Sutrisno, T., & Mardiati, E. (2019). Impact of Leverage and Firm Size on Earnings Management in Indonesia. International Journal of Multicultural and Multireligious Understanding, 6(1), 19–24.

Nastiti, R., Made, A., & Dianawati, E. (2016). Analisis Tingkat Discretionary Accrual Sebelum dan Sesudah Perubahan Tarif Pajak Penghasilan Badan Menurut UU NO 36 TAHUN 2008 (Studi pada perusahaan manufaktur yang listing di BEI tahun 2008 - 2014). Jurnal Riset Mahasiswa Akuntansi Unikama, 4(1), 1–15.

S.abbadi, S., F.Hijazi, Q., & Al-Rahahleh, A. S. (2016). Corporate Governance Quality and Earnings Management : Evidence from Jordan Corporate Governance Quality and Earnings Management : Evidence. Australasian Accounting Business and Finance Journal and Authors, 10(2), 54–75. https://doi.org/10.14453/aabfj.v10i2.4

Sari, A. L. (2017). Karakteristik Perusahaan, Tata Kelola Perusahaan dan Manajemen Laba Ardiana Luthvita Sari Universitas Katolik Soegijapranata. Jurnal Akuntansi Bisnis, 15(2), 229–245.

Scott, W. R. (2003). Financial Accounting Theory (Third Edit). Ontario: Pearson Education Canada Inc.

Setiawan, T. (2009). Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Praktek Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2005-2007. Jurnal Akuntansi Kontemporer, 1, 99–122.

Sudjatna, I., & Muid, D. (2015). Pengaruh Struktur Kepemilikan , Keaktifan Komite. Diponegoro Journal of Accounting, 4, 1–8.

Sulistyanto, H. S. (2008). Manajemen Laba. Grsindo.

Susanto, Y. K. (2016). The Effect of Audit Committees and Corporate Governance on Earnings Management: Evidence from Indonesia Manufacturing Industry. International Journal of Business, Economics and Law, 10(1), 32–37.

Sutedi, A. (2011). Good Corporate Governance. Sinar Grafika.

Zarkasyi, W. (2008). Good corporate governance pada badan usaha manufaktur, perbankan, dan jasa keuangan lainnya. Bandung: Alfabeta.

Downloads

Published

2020-07-31

Issue

Vol. 8 No. 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang

Section

Articles

License

Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.

In developing strategy and setting priorities, JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.